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Chapter 3

The Matching Concept


and the Adjusting Process
Accounting, 21st Edition
Warren Reeve Fess

© Copyright 2010 South-Western, a division


PowerPoint Presentation by Douglas Cloud of Thomson Learning. All rights reserved.
Professor Emeritus of Accounting
Pepperdine University Task Force Image Gallery clip art included in this
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The Matching Concept
Konsep Penandingan
The matching concept =
pendapatan dan beban yang terkait
harus dilaporkan pada periode
yang sama
Pelaporan Pendapatan dan Beban
Kapan Dilaporkan??
Dua Metode

Cash Basis of Accounting


Accrual Basis of Accounting
Cash basis : Pendapatan dan Beban
dilaporkan dalam Laporan Laba-rugi
pada saat kas sudah diterima/dibayar
Accrual basis = Pendapatan dan Beban
diakui saat terjadinya.
Pendapatan diakui saat prestasi sudah
dilakukan.
Beban diakui saat kewajiban timbul
atau jasa/produk sudah dinikmati
Accrual Basis of Accounting
 Revenue dicatat pada saat
sudah diperoleh/terjadi
 Expense dilaporkan apabila
sudah timbul kewajiban
 Net income= Revenues vs
Expenses
 Perlu jurnal penyesuaian
akhir periode
Tagihan listrik bulan Desember 2009
sebesar Rp.100.000,00 dibayar 15 Januari
2010

Beban tahun 2009


atau
2010 ?

DASAR DASAR KAS


AKRUAL

Jawab 2009 2010

Kenapa ? Digunakan
Dibayar
tahun 2009
tahun 2010
Adanya hutang beban yaitu telah timbul
Kondisi
beban tetapi beban tersebut belum dibayar

Beban listrik dan telpon bulan Desember 2009 pada


Tanggal 31 Desember 2009 sebesar Rp.100.000,00
Contoh (listrik) dan Rp.150.000,00 (telepon) sampai dengan
31 Desember 2009 belum dibayar

1.Beban listrik dan telepon telah terjadi karena aliran listrik


dan pulsa telepon telah digunakan.
Apa penga- 2. Timbul hutang, karena perusahaan telah menggunakan
Ruhnya ? jasa perusahaan lain tapi belum membayar

Tgl Account Ref Jumlah


2009
Utilities Expense 250.000
Des 31
Jurnalnya ? Utilities Payable 250.000
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable
Unearned Rent
Unadjusted 900 00
360 00
Chris Clark, Capital trial 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned balance 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned Assets 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense Liabilities 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense Owner’s 985 00
Supplies Expense 800 00
Miscellaneous Expense Equity 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense Revenue 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital Expenses 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Menyusun Laporan Keuangan
Pendapatan/Revenue

Income Statement Beban/Expensse

Laba/Rugi

Modal awal/akhir

Statement of Laba/Rugi
Owner’s Equity
Prive

Harta/ASSETs
Hutang/Liabilities
Balance Sheet
Modal/Equity
ADJUSTING ENTRIES
(Jurnal Penyesuaian)
Yang perlu disesuaikan:
• Pendapatan yang ditangguhkan (Defferred Revenue)
• Beban yang ditangguhkan (Defferred Expense)
• Pendapatan yang msh hrs diterima (Accrued
Revenue)
• Beban yang msh hars dibayar/terhutang (Accrued
Expense)
• Penyusutan atas Aktiva Tetap (Depreciation of
Fixed Assets
Deferred Expenses
Kas sudah dibayar,
Beban belum terjadi
Contoh:
1.Supplies
2.Prepaid Account
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land Sebagian dari supplies20sudah
000 00
Office Equipment terpakai. Diketahui pada1 tgl
800 31
00
Accounts Payable 900 00
Unearned Rent des supplies yang masih tersisa 360 00
Chris Clark, Capital sebesar $760 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Supplies (balance on trial balance) $2,000
Supplies on hand, December 31 – 760
Supplies used $1,240

2009
1 Dec. 31 Supplies Expense 55 1 240 00
2 Supplies 14 1 240 00
3
4

Supplies 14 Supplies Expense 55


Bal. 2,000 Dec. 31 1,240 Bal. 800
760 Dec. 31 1,240
2,040
NetSolutions
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment 1 800 00
Accounts Payable Merupakan pembayaran polis 900 00
Unearned Rent 360 00
Chris Clark, Capitalasuransi untuk 24 bulan dimulai
25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned
tgl 1Des 2009 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Sebagian dari Prepaid Insurance harus diakui sebagai beban:
1/24 x $2,400 = $100

4 31 Insurance Expense 56 100 00


5
Prepaid Insurance 15 100 00
6
7

Prepaid Insurance 15 Insurance Expense 56


Bal. 2,400 Dec. 31 100 Dec. 31 100
2,300
Effect of Omitting Adjustment
Deferred Revenue
Kas sudah diterima,
Jasa belum diberikan

Contoh:
Unearned Revenue
NetSolutions
Trial Balance
December 31, 2009
Cash Pendapatan yang diterima2 065
tgl 001 Des 2009
Accounts Receivableatas sewa selama 3 bln ke depan.
2 220 00 Yang
Supplies 2 000 00
boleh diakui sebagai pendapatan per 31
Prepaid Insurance 2 400 00
Land 20 000 00
Office Equipment
Des hanya sebesar $360/3=
1 800 00
$120
Accounts Payable 900 00
Unearned Rent 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Pendapatan yang sudah harus diakui=
1/3 x $360 = $120

7
31 Unearned Rent 23 120 00
8
Rent Revenue 42 120 00
9
10

Unearned Rent 23 Rent Revenue 42


Dec. 31 120 Bal. 360 Dec. 31 120
240
Effect of Omitting Adjustment
Accrued Expenses
(Accrued Liabilities)
Beban sudah terjadi,
kas belum dibayar
Timbul
Expense dan PAYABLE
Contoh:
Wages Payable
NetSolutions 25
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable At the end of December,
2 220 00 accrued
Supplies 2 000 00
Prepaid Insurance
wages amounted to $250.
2 400 00
Land Currently, Wages Expense
20 000 00 is
Office Equipment 1 800
understated and there is 00
no liability
Accounts Payable 900 00
Unearned Rent shown for these wages. 360 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Mencatan Beban yang sudah terjadi tetapi belum dibayar

10 31 Wages Expense 51 250 00


11 Wages Payable 22 250 00
12
13

Wages Payable 22 Wages Expense 51


Dec. 31 250 Bal. 4,275
Dec. 31 250
Effect of Omitting Adjustment
Accrued Revenues
Jasa sudah diberikan,
kas belum diterima
Timbul
Receivable dan Revenue
NetSolutions 29
Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 220 00
Supplies 2 000 00
Prepaid Insurance NetSolutions provided 2$500
400 00
Land 20 000 00
Office Equipment in services during December
1 800 00
Accounts Payable for which the customer has 900 00
Unearned Rent 360 00
Chris Clark, Capital
not been billed. 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 340 00
Wages Expense 4 275 00
Rent Expense 1 600 00
Utilities Expense 985 00
Supplies Expense 800 00
Miscellaneous Expense 455 00
42 600 00 42 600 00
Jasa sudah diberikan tetapi kas belum diterima

13 31 Accounts Receivable 12 500 00


14 Fees Earned 41 500 00
15
16

Accounts Receivable 12 Fees Earned 41


Bal. 2,220 Bal. 16,340
Dec. 31 500 Dec. 31 500
2,720 16,840
Effect of Omitting Adjustment
Fixed Assets
Apa itu aktiva tetap ?

AKTIVA TETAP = HARTA YANG DIPEROLEH UNTUK


DIGUNAKAN DALAM KEGIATAN OPERASIONAL DAN DAPAT
DIGUNAKAN BERULANG-ULANG SERTA UMURNYA LEBIH
DARI SATU TAHUN
JIKA AKTIVA DAPAT DIGUNAKAN
LEBIH DARI SETAHUN

AKTIVA TERSEBUT DAPAT


DIGUNAKAN UNTUK MEMPEROLEH
PENDAPATAN LEBIH DARI SETAHUN

HARGA BELINYA DILAPORKAN


SEBAGAI BEBAN UNTUK BEBERAPA
TAHUN
1 Januari 2000 membeli mobil dengan
harga $15,000, umur mobil ditaksir 5
tahun

Umur = 5 tahun

1/1/2003 1/1/2004 1/1/2005


1/1/2000 1/1/2001 1/1/2002
Menyusutkan aktiva tetap

Mengalokasikan cost aktiva tetap sebagai


beban pada tahun-tahun penggunaan

1/1 2000 dibeli Cost = $15,000

Umur = 5 tahun

3,000 3,000 3,000 3,000 3,000

1/1/2000 1/1/2001 1/1/2002 1/1/2009 1/1/2010 1/1/2009


Beban penyusutan periode berjalan
$3,000

16
17 31 Depreciation Expense 53 3,000. 00
18 Accumulated Depreciation- Office Equipment 3,000. 00
19

Accumulated Depreciation—
Office Equipment
19 Depreciation Expense 53
Dec. 31 3,000 Dec. 31 3,000
NetSolutions’ balance sheet
would show the office
equipment at cost, less the
accumulated depreciation.

Office equipment $15,000


Less accumulated
depreciation 3,000 $12,000

Book
value
Land

Tanah Umurnya tidak dapat


ditentukan sehingga Tidak perlu
diSUSUTKAN
Building

Gedung mempunyai umur terbatas sehingga harus di


depresiasikan/disusutkan. Perkiraan yand digunakan
untuk membuat jurnal penyesuaian adalah
Accumulated Depreciation—Building
Equipment

Equipment mempunyai umur yang terbatas


sehingga harus disusutkan. Perkiraan yang
digunakan adl
Accumulated Depreciation—Equipment
Effect of Omitting Adjustment
Summary of Basic Adjustments
NetSolutions’ Adjusted
Trial Balance for
December 31, 2009
NetSolutions 41
Adjusted Trial Balance
December 31, 2009
Cash 2 065 00
Accounts Receivable 2 720 00
Supplies 760 00
Prepaid Insurance 2 300 00
Land 20 000 00
Office Equipment 1 800 00
Accumulated Depreciation 50 00
Accounts Payable 900 00
Wages Payable 250 00
Unearned Rent 240 00
Chris Clark, Capital 25 000 00
Chris Clark, Drawing 4 000 00
Fees Earned 16 840 00
Rent Revenue 120 00
Wages Expense 4 525 00
Rent Expense 1 600 00
Utilities Expense 985 00
Continued
NetSolutions 42
Trial Balance
December 31, 2009 (Continued)
Supplies Expense 2 040 00
Insurance Expense 100 00
Miscellaneous Expense 455 00
43 400 00 43 400 00
Defferred Revenue dan Defferred
Expense dapat dicatat dengan 2
pendekatan:
1. Pendekatan neraca/Asset-liabilities/ real
(Balance Sheet Approach)
2. Pendekatan Pendapatan-beban/ Nominal
(Income Statement Approach)
Balance Sheet Approach/
Real Approach
Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit Supplies 100 Supplies expense 70


-Akhir periode sisa 30 Account Payable 100 Supplies 70

-Terima pendapatan
Cash 300 Unearned Fees 100
dimuka 300 u/ 3 bln
Unearned fees 300 Fees Earned 100
-sudah jth tempo 1 bln

Supplies Account Payable Supplies Expense


100 70 100 70
Saldo 70
Saldo 30
Income Statement Approach/
Nominal Approach
Transaksi Jurnal Umum Jurnal Penyesuaian

-Beli Supplies s/ kredit Supplies Expense 100 Supplies 30


-Akhir periode sisa 30 Account Payable 100 Supplies expense 30

-Terima pendapatan Cash 300 Fees Earned 200


dimuka 300 u/ 3 bln Fees Earned 300 Unearned Fees 200
-sudah jth tempo 1 bln

Supplies Expense Account Payable Supplies

100 30 100 30
Saldo 30
Saldo 70

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